Intention to Champion Continuous Monitoring: A Study of Intrapreneurial Innovation in Organizations
Date of this version
continuous monitoring, innovation, system complexity, intrapreneur, second-order structural equations model (SEM), innovation value chain theory
Innovations in organizations often arise through the efforts of intrapreneurs—entrepreneurial-oriented employees who typically work outside of their day-to-day job responsibilities. Currently, little research has addressed this important source of innovation. Using Innovation Value Chain theory, we theorize that individual, organizational, and innovation-specific factors influence intrapreneurial innovation, operationalized as managerial accountants’ intentions to champion the adoption of an IT innovation within their organizations. Additionally, we consider how information system complexity may influence these factors. We test our model using structural equations model (SEM) with 320 management accountants. Perceptions of organizational orientation toward innovation and of the technology are significant determinants of individuals’ intention to champion the adoption of continuous monitoring. Individual inclination to innovate is not significant in the presence of the other two factors. We also find that system complexity lowers perceptions of the technology’s benefits, thus inhibiting intention to champion.
Journal of Emerging Technologies in Accounting